Junior Accounting Qualification (China)
Junior Accounting Title (初级会计职称, China)
Management AccountingEnglish
Exam overviewPractice session
A production workshop manufactures Product A and Product B in the same period. Total direct labor wage incurred is RMB 180,000. Actual production working hours are 3,000 hours for Product A and 2,000 hours for Product B. Using the production working hours allocation method (生产工人工时比例分配法), what is the direct labor cost allocated to Product A?
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